Duty Free Shops supplies not Exports under GST - Delhi AAR ruling



Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST rules states that both the member judges of this authority shall be officers not below the rank of joint commissioners. Departmental officers
Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.


3035 Views 2 Likes Comment   Share GST   Report


About the Author

Chartered Accountant

Practicing as Advocate into Tax and Economic Laws. I am a qualified Chartered Accountant and a Law graduate.

Comments :

Related Articles


Loading


Popular Articles





CCI Pro

CCI Articles

submit article